The Brains Trust - 2020, page-967

"When the Government unilaterally taxes everyones divies, then some may have been unfairly taxed, it's appropriate they claim the amount of over taxation back. No gift, it's their money, not the governments."

I disagree with this. It's not their money, it's the tax that the company has paid on its profits. If the dividend recipient is in a taxable position, then fair enough they get a credit in their tax return, otherwise that portion of the company profits ends up being taxed twice. But to give a refund to someone in a non-taxable position means that portion of the company profit has no tax paid on it at all. None, zero. I don't think that's right.